Article 48. Measures to ensure timely fulfillment by a taxpayer (tax agent) of a tax obligation The Tax Code of the Republic of Kazakhstan

Home / Codes / Article 48. Measures to ensure timely fulfillment by a taxpayer (tax agent) of a tax obligation The Tax Code of the Republic of Kazakhstan

Measures to ensure timely fulfillment by a taxpayer (tax agent) of a tax obligation include:

1) notification of the taxpayer (tax agent) of the due date for the fulfillment of the tax obligation by video, audio and other technical means that do not contradict the legislation of the Republic of Kazakhstan;

2) sending information messages on tax liability issues to the taxpayer (tax agent) through the objects of informatization.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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Republic of Kazakhstan

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 48. Limitation periods for tax obligations and requirements of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. The limitation period for a tax liability and claim is the period of time during which:

1) the tax authority has the right to calculate, calculate or revise the calculated, accrued amount of taxes and payments to the budget;

2) a taxpayer (tax agent) is obliged to submit tax reports, has the right to make changes and additions to tax reports, and revoke tax reports;

3) a taxpayer (tax agent) has the right to demand a set-off and (or) refund of taxes and payments to the budget, penalties.

2. Unless otherwise provided by this article, the limitation period is three years.

3. The limitation period is five years, taking into account the specifics established by this article, for the following categories of taxpayers:

1) large business entities classified in this category of entities in accordance with the Business Code of the Republic of Kazakhstan;

2) carrying out activities in accordance with the subsoil use contract;

3) residents of the Republic of Kazakhstan who comply with the conditions of Chapter 30 of this Code.

4. The limitation period begins after the end of the relevant tax period, with the exception of the cases provided for in paragraphs 5, 6, 7, 8 and 12 of this Article.

5. The taxpayer has the right to calculate, and the tax authority has the right to calculate and calculate the amount of taxes.:

1) when applying Chapters 80 and 80-1 of this Code for taxes specified in an investment contract providing for the implementation of an investment priority project or an investment agreement, during the period of validity of such contract or agreement and five years from the date of expiration or other termination of the investment contract or agreement.;

2) when applying subparagraph 4) of paragraph 1 of Article 288 of this Code – during the period of study of an individual and five years from the date of completion of the individual's education.

6. For taxpayers operating in accordance with a subsurface use contract, the tax authority has the right to charge or review the calculated, accrued amount of the following taxes and payments to the budget during the period of validity of the subsurface use contract and five years after the expiration of the term of the subsurface use contract:

excess profit tax;

shares of the Republic of Kazakhstan in the production division;

taxes and payments to the budget, which are calculated using one of the following indicators: the internal rate of return (GNR) or the internal rate of profit or the R-factor (profitability indicator).

6-1. The taxpayer has the right to calculate, and the tax authority has the right to calculate and calculate the amount of taxes and payments to the budget for the period of validity of the agreement on investment obligations concluded in accordance with the Business Code of the Republic of Kazakhstan, during the period of validity of such agreement and five years from the date of expiration or other termination of the agreement on investment obligations, starting from from the first of January of the year following the year of termination of such agreement.

7. The limitation period begins in the following cases::

1) the application of paragraph 1 of Article 432 of this Code to a tax obligation and a claim for a refund of the excess amount of value–added tax for the period of construction of industrial buildings and structures - after the end of the tax period in which such buildings and structures were first put into operation in the territory of the Republic of Kazakhstan.;

2) the application of paragraph 2 of Article 432 of this Code to a tax obligation and a claim for a refund of the excess amount of value–added tax for the period of exploration and development of a deposit - after the end of the tax period, which marks the beginning of the export of minerals extracted under the relevant subsurface use contract, with the exception of common minerals, groundwater and medicinal mud.

If the export was carried out before January 1, 2016, the limitation period begins on January 1, 2016.;

3) making a refund and (or) offsetting in accordance with Article 104 of this Code of the confirmed amount of excess value–added tax specified in Article 432 of this Code - after the end of the tax period in which the reliability of the amount of excess value-added tax presented for refund has been confirmed, including based on the results of an appeal against the results of an audit in in accordance with the legislation of the Republic of Kazakhstan.

8. For the purposes of calculating or revising the calculated, accrued amount of value-added tax specified in subitems 1) and 2) of paragraph 7 of this Article, the limitation period begins after the end of the tax period in which the taxpayer submits a value-added tax return with a claim for a refund of the excess amount of value-added tax.

9. The limitation period is extended:

1) for one calendar year – if the taxpayer (tax agent) submits additional tax reports for the period for which the limitation period established by paragraphs 2 and 3 of this Article expires in less than one calendar year, in terms of accrual and (or) revision of the calculated amount of taxes and payments to the budget;

2) for three calendar years – if the taxpayer (tax agent) submits additional tax reports with amendments and additions regarding the transfer of losses for the period for which the limitation period established by paragraphs 2 and 3 of this Article expires in less than one calendar year, in terms of accrual and (or) revision of the calculated amounts of corporate income tax to the budget;

3) before the execution of the decision rendered based on the results of consideration of the complaint (application), in the following cases:

appeals by a taxpayer (tax agent) in accordance with the procedure established by the legislation of the Republic of Kazakhstan, notifications of audit results, notifications based on the results of horizontal monitoring, as well as actions (inaction) of tax officials – in the part being appealed.;

consideration of a non-resident's tax application for a refund of income tax from the budget on the basis of an international agreement;

appeal by a non-resident, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, against a decision of a tax authority made based on the results of consideration of a tax application for a refund of income tax from the budget on the basis of an international agreement;

appeal by a non-resident against the decision of the authorized body made based on the results of consideration of the complaint of a non-resident against the decision of the tax authority specified in the fourth paragraph of this subparagraph;

4) before the execution of the decision of the authorized body and (or) the competent body of a foreign state adopted following the results of the mutual agreement procedure, in the case of the authorized body conducting the mutual agreement procedure in accordance with Article 221 of this Code.;

5) prior to the execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control, sent and served before the expiration of the limitation period, regarding the violations identified;

6) from the date of delivery of the recommendation based on the results of horizontal monitoring until the execution of the decision based on the results of horizontal monitoring;

7) if an investor has initiated proceedings in international arbitration, the tax authority has the right to calculate or review the calculated, accrued amount of taxes and payments to the taxpayer's budget for which the investor initiated proceedings for the period from the moment of the period appealed by the investor until the final decision on this arbitration is made – within five years after the completion of such arbitration proceedings;

8) for three calendar years from the date of completion of the provision of collection services in respect of debt under the debt collection agreement established by the legislation of the Republic of Kazakhstan, in terms of accrual and (or) revision of the calculated, accrued amount of taxes and payments to the budget of the taxpayer engaged in collection activities.

10. The limitation period regarding the calculation or revision of the calculated, accrued amount of taxes and payments to the budget is suspended for the period:

preparation and submission of a written objection by a taxpayer (tax agent) to a preliminary tax audit report and its consideration by the tax authority in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

sending requests and receiving documents and (or) information on them during the tax audit in accordance with the legislation of the Republic of Kazakhstan on transfer pricing. At the same time, the total limitation period regarding the revision of the calculated, accrued amount of taxes and payments to the budget, taking into account its suspension, may not exceed seven years.;

the time from the date of completion of the tax audit to the completion of criminal proceedings in the case of a tax audit conducted as part of a pre-trial investigation.

11. The calculation or revision of the calculated amount of taxes and payments to the budget for the action (actions) on the statement of an invoice made with a private business entity without the actual shipment of goods, performance of works, provision of services, is carried out by the tax authority on a tax obligation and (or) demand on the basis of a decision or verdict that has entered into force., court orders – within the limitation period.

12. An excessively (erroneously) paid amount of tax and payment to the budget, penalties, is subject to offset and (or) refund in the amount of the amounts paid during the current year and previous calendar years within the limitation period established by paragraphs 2 and 3 of this Article, with the exception of the case established by Article 108 of this Code.

The footnote. Article 48 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (for the procedure of entry into force, see art. 2); dated 20.12.2021 No. 85-VII (effective from 01.01.2022).

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